回复：help! return overpayment

"Her suggestion to me to get the taxes back is to report a loss based on the cancelled check when I file return next year."

This treatment might be right. Taxpayer must include the amount as income in the year of receipt. If the taxpayer later required to repay the funds, generally a deduction is allowed in the year of repayment. Because the federal government can't await the resolution of all disputes before exacting a tax.

如果当年收到Income则当年要交税，因为政府急着收税。如果第二年你把Income退还给公司，那么你在第二年报税的时候，才能够要求退还上年为那部分Income缴的税.

还有，如果你去年多报的金额正好到了使你跳高一个Tax Bracket,那么，你可以要求退应有的Tax Bracket和高的Tax Bracket之间的差额，但是必须差额大过$3000才行。

I only know a little about this tax treatment. As for 'W-2' and 'Personal Check'... I don't know .